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Simon Company's year$-$end balance sheets follow.

$\backslash$table$[[$At December $31,$Current Year,$1$ Year Ago,$2$ Years Ago$],[$Assets$,,,],[$Cash$,$$$24,000,$$$28,904,$$$30,415],[$Accounts receivable, net,$70,261,50,085,39,758],[$Merchandise inventory,$86,573,65,529,44,054],[$Prepaid expenses,$7,963,7,290,3,413],[$Plant assets, net,$222,088,202,403,183,560],[$Total assets,$$410,885,$$$354,211,$$$301,200],[$Liabilities and Equity,,,$],[$Accounts payable,$$101,287,$$$58,664,$$$40,156],[$Long$-$tera notes payable,$75,701,79,024,65,234],[$Common stock, $$10$ par value,$162,500,162,500,162,500],[$Retained earnings,$71,397,54,023,33,310],[$Total liabilities and equity,$$410,885,$$$354,211,$$$301,200]]$

For both the current year and one year ago, compute the following ratios:

Express the balance sheets in common$-$size percents.

Assuming annual sales have not changed in the last three years, is the change in accounts recelvable as a percentage of total assets favorable or unfavorable?

Assuming annual sales have not changed in the last three years, is the change in merchandise inventory as a percentage of total assets favorable or unfavorable?